Skip to main content
Practical Manual for Companies 2022.

Detailed information on EP or UTE operating abroad and by participation in a collaboration form similar to UTE

This table is located on page 2 bis of Form 200 and must be used by taxpayers, regardless of their legal form, who provide detailed information on permanent establishments or temporary business associations operating abroad, as well as entities participating in works, services or supplies carried out or provided abroad through collaboration formulas similar to temporary associations, in respect of which they receive profits or losses in the tax period being declared.

The following information must be completed in this section:

  • Field «Identification» . In this field, the identification of the entities to be reported must be included. It is permitted to fill in a code that does not conform to the "format NIF ". This field must be filled in whenever any of the other fields in each row are filled in.

  • Field “Country of tax residence” . In this field, the country of tax residence of the entities to be reported must be entered. The list of countries will be displayed coded with two alphabetical characters (for non-residents). This field must be completed whenever any of the other fields in each row are completed.

  • Field «Trading volume» . In this field, the volume of operations of the entities to be reported must be recorded. This is a numeric field that must be completed whenever any of the other fields in each row are completed.

  • Field “Profit or loss obtained in the tax period” . In this numerical field, you must record the profit or loss that the entities to be reported have obtained in the tax period.

  • Field "Sum of adjustments to accounting results since the start of the activity" . In this numerical field, the sum of adjustments to the accounting result since the start of the activity of the entities to be reported must be recorded.

  • Field «Sum of deductions for international ID. (art. 31 LIS ) accredited in previous periods» . In this numerical field, the sum of the deductions for international double taxation under article 31 of the LIS that the reporting entities have declared in previous periods must be recorded.